At the risk of shocking some of my readers, I think that the two working documents on taxation to be submitted by Frits Bolkestein, with the agreement of the college, to the informal meeting of the Finance Ministers on 11 September (see our bulletin of 8 July, p.13), are appropriate, well-balanced and objective.
A common tax base is useful... The document on a "common consolidated tax base" for company taxation identifies the problems, makes suggestions and asks Ministers for their choices...